1.audit 审计 ~U6YN_
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2.attestation 鉴证 u;
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3.credibility 可信赖程度 .|`=mx
4.audit of financial statements 财务报表审计 (ul-J4E\O
5.agreed-upon procedures 执行商定程序 A=]F_
6.high levels of assurance 高水平保证 H<7DcwXv
7.compilation 编制 f<altz_\q
8.reliability 可靠性 v|2q2 bz
9.relevance 相关性 -7z y
10.professional skepticism 职业谨慎 ^J~A+CEf"W
11.objectivity 客观性 %7d
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12. professional competence 专业胜任能力 fB,1s}3Hn
13.Senior/CPA-in-charge 项目经理 q }v04Yy,o
14.audit engagement letter 业务约定书 zQ %z"tQ
15.recurring audit 连续审计 1(7.V-(G
16.the client 委托人 T_tDpq_|
17.change CPA 更换注册会计师 X+E\]X2
18.the existing CPA 现任注册会计师 rspoSPnY1
19.the successor CPA 后任注册会计师 zo7XmUI3P
20.the preceding CPA前任注册会计师 pkN:D+gS
21.issue the audit report 出具审计报告 0mD;.1:
22.expert 专家 jvc?hUcLKT
23.the board of directors 董事会 i,Wm{+H-O
24.knowledge of the entity‘ s business 了解被审计单位情况 ; (0(8G
25.assess material misstatement risks评估重大错报风险 !:O/|.+Vmf
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LLn{2,jfQ
27.a general knowledge of —— 初步了解―――的情况 <_a70"i
28.a more knowledge of—— 进一步了解的情况 H;*a:tbxO+
29.the prior year‘s working papers 以前年度工作底稿 syW9Hlm
30.minutes of meeting 会议纪要 ^8oc^LOa~2
31.business risks 经营风险 ]pR fY9w
32.appropriateness 适当性 { .3
33.accounting estimate 会计估计 FO(0D?PCR
34.management representations 管理层声明 <r +!hJ[s'
35.going concern assumption 持续经营假设 ZG/8 Ds
36.audit plan 审计计划 [X">v
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37.significant audit areas 重点审计领域 )y/DGSd
38.error 错误 XL7;^AE^Wl
39.fraud舞弊 x\J;ZiWwW
40.modified or additional procedures 修改或追加审计程序 <[y$D=n
41.misappropriation of assets 侵占资产 60aKT:KLC_
42.transactions without substance 虚假交易 &I}T<v{f
43.unusual pressures 异常压力 *)`kx
44.the suspected noncompliance 涉嫌存在违法行为 2
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 l'7Mw%6{
47.approach the materiality level 接近重要性水平 UrhM)h?%
48.an acceptably low level 可接受水平 BU]WN7]D$
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 $D/bU lFx
50.misstatements or omissions 错报或漏报 aq0iNbv@
51.aggregate 总计 Dz8:;$/
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 si^4<$Nr%j
54.perform additional audit procedures 实施追加的审计程序 5Q$r@&qp
55.audit risk 审计风险 &8Jg9#
56.detection risk 检查风险 /K,|k
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57.inappropriate audit opinion 不适当的审计意见 Kl aZZJ
58.material misstatement 重大的错报 [<Os~bfOv
59.tolerable misstatement 可容忍错报 NlF0\+h
60.the acceptable level of detection risk 可接受的检查风险